40.—(1) The attachment mentioned in section 39(1)(a) may be made by a person appointed for the purpose by the Comptroller who shall publicly notify the attachment in the prescribed manner and shall take an inventory of the property attached.
(2) Such person shall be deemed to be a public servant within the meaning of the Penal Code (Cap. 224).
(3) Such person may break open in the daytime any house or building for the purpose of effecting the attachment.